The Cash Flow Statement: Between Traditions and Modern Challenges

Petya Petrova () and Albena Haralampieva ()
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Petya Petrova: St. Cyril and St. Methodius University of Veliko Tarnovo/Department of Finance and Accounting, Bulgaria
Albena Haralampieva: St. Cyril and St. Methodius University of Veliko Tarnovo/Department of Finance and Accounting, Bulgaria

ACCOUNTING AND CONTROL: TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITY, 2025, issue 1, 189-197

Abstract: The article focuses on the origin and development of the cash flow statement, its regulation and global principles of its application, defending the thesis of its materiality and necessity. As a result of the goals set, its necessity and importance as a source for management decisions arising from modern business challenges are demonstrated. Specific transactions and events that have impact on the cash flow statement are outlined. In addition, specific solutions for improving the management efficiency in companies are proposed.

Keywords: Cash Flow Statement; history of accounting; standardisation (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:acctnc:y:2025:i:1:p:189-197

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